Are you referring to taking deductions for a home? If you did not pay any mortgage interest, there are no deductions allowed. Your property taxes would be allowed if you pay that.
If you pay mortgage interest, per IRS, your debt must be secured by a qualified home. This means your main home or your second home. A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities."